Unit 3

The IB recommended teaching hours for this Unit 3 of the IB Business Management syllabus are as follows:

  • SL = 35 hours
  • HL = 50 hours

The IB Business Management syllabus content for Unit 3 is outlined below. There are nine topics in Unit 3: Finance and accounts.

Selected Pages

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3.9 Budgets (HL only) 5 September 2021

"Teaching kids to count is fine, but teaching them what counts is best." - Bob Talbert, American award-winning journalistA...
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3.3 Break-even analysis 12 July 2021

Break-even analysis is a commonly used business management tool used by start-ups and firms deciding on whether to invest...
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3.8 Investment appraisal 14 May 2021

"An investment in knowledge pays the best interest".Benjamin Franklin (1706 - 1790), one of the Founding Fathers of the...
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3.7 Cash flow 8 May 2021

Cash flow is the movement of an organization’s cash inflows (cash received from the sale of goods and/or services) and...
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3.5 Profitability and liquidity ratio analysis 8 May 2021

This section of the syllabus examines the role of ratio analysis for financial strategic analysis. It requires students...
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3.4 Final accounts 8 May 2021

The topic of final accounts in the IB Business Management syllabus examines financial accounting (the published accounts...
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